Fajrin, Mey (2019) Penerapan Akuntansi Zakat Pada Badan Amil Zakat Nasional Kabupaten Indragiri Hulu. Other thesis, Universitas Islam Riau.
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Abstract
This study aims to determine the application of Zakat Accounting at the National Zakat Amil Agency (BAZNAS) of Indragiri Hulu Regency, whether it is in accordance with PSAK 109 concerning Accounting for Zakat, and Infaq / Sadaqah. The research method used is descriptive analysis method, which is used to describe or analyze the preparation of financial statements at the National Zakat Amil Agency (BAZNAS) of Indragiri Hulu Regency. From the results of the study revealed that the preparation of financial statements at the National Zakat Amil Agency (BAZNAS) of Indragiri Hulu Regency is only in the form of registering names that receive and distribute zakat, both zakat receipts from agencies, and individuals and have not produced five financial statements according to PSAK 109. Thus, the recording carried out by the National Zakat Amil Agency (BAZNAS) of Indragiri Hulu Regency has not fully implemented the Statement of Financial Accounting Standards (PSAK) Number 109 concerning Accounting for Zakat, and Infaq / Sadaqah.
| Item Type: | Thesis (Other) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | > Akuntansi S.1 |
| Depositing User: | Mohamad Habib Junaidi |
| Date Deposited: | 17 Feb 2022 08:41 |
| Last Modified: | 17 Feb 2022 08:41 |
| URI: | http://repository.uir.ac.id/id/eprint/5942 |
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